The first part is the taxonomy content. This is composed by the
data dictionary, the relationships between the elements in the data
dictionary and the resources like references and labels. All that
information is stored in Excel sheets in a comprehensive format
that allows non IT users to introduce, change and review it without
deep knowledge about XBRL. For example, the definition of XBRL
dimensions using excel templates is according to the business
model designed by the Bank of Italy for the COREP taxonomies
(Matrix Schema). That model is also used inside BdI for the
definition of multidimensional databases.

The second part is a language for creating the DTS (Discoverable
Taxonomy Set). The language is used to specify the modular structure
of the files that will constitute the DTS. The language contains
references to the content (data dictionary, labels, references,
presentation links, calculation links and dimensions...). The language
can be used to specify different modular approaches for the same content
in the Excel sheet.

The Excel Taxonomy Builder accelerates the process of creating
an XBRL taxonomy because it eliminates the barriers for new
comers. You'll learn XBRL just by using Excel. Taxonomy development
has never been something so simple.

At the same time. Taxonomy Builder allows the creation of high quality
taxonomies because the revision of the taxonomy content can be executed
by non XBRL experts that normally don't know XBRL at all.

The XBRL Taxonomy Builder is an external tool to Excel that interprets
the DTS creation language and access the Excel content in order to create
the taxonomy set

This taxonomy builder has been used by the Superintendencia de Valores
y Seguros de Chile in order to create an extension of the IFRS 2006 taxonomy
in order to make it corresponds to the IAS published in the 2007 Bound Volume.

How to facilitate communication and Team work

Benefits

It is a true fact that none of the high quality and high visibility XBRL taxonomy
development projects are based on just one single XBRL Taxonomy editor. It is also
true that none of those projects could be created without the right balance between
what business people can do for the project and what IT people can do for the project.
In fact, every XBRL project is a combination of a team work.

There are several aspects to consider when running an XBRL Taxonomy development
project

The XBRL expertise is too technical (and not needed) for business users.

Excel allows for using formulas (Excel formulas) to achieve higher levels of consistency in the taxonomy content

Search capabilities on Excel are (by far) more powerful than search capabilities on any other taxonomy development tool

Excel is a true team work tool. Multiple people can work on the same Excel workbook simultaneously

By contrary, Taxonomy development tools using a GUI are fine for doing simple prototypes very fast.
Reporting Standard S.L. clients uses both, XBRLizer for taxonomy viewing and Excel to XBRL Taxonomy builder
for the taxonomy development.

On this link you can see how the Chilean SVS
(Stock Exchange Supervisor) is using Excel to XBRL Taxonomy Builder for helping Chilean companies to prepare taxonomy
extensions of their own SVS Taxonomy (The page content is in Spanish language)

The process is as follows:

Business users download an Excel Workbook (The workbook contains a visible part and a hidden sheet)

Business users fill-in the data on the visible part of the sheets. This will automatically modify the
instructions for generating the taxonomy extension so Reporting Standard Taxonomy Builder can read
the excel and generate the taxonomy.

Business users don't need to know anything about XBRL

The process is fully automatic and simple for business users

It is live, in production, generating taxonomy extensions of IFRS 2010 extended by the Chilean SVS.